does capitalizing an amount means that it will never be charged as an expense?

No. Capitalizing an amount or asset simply means that the cost will be charged as an expense over a longer duration of time (typically its life) using amortization or depreciation.

A company may charge the expenses in the same time period when they are incurred or can use the amount spent on building the asset as a capitalized amount. An example is the purchase of say a computer for $1000 at a law firm. The computer can be charged directly as an expense for the said time period or the firm may decide to use it as a fixed asset for a period of 5 years (useful life of the computer). In the first case, the expense is $1000, while in the second case, it will be distributed over 5 years, i.e. $200/year.

For a depreciating asset the expenses can be billed as depreciating cost (say at 10% annual depreciation, etc.).